757 resultados para Conceptions and practices


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This study investigates the logics or values that shape the social and environmental reporting (SER) and SER assurance (SERA) process. The influence of logics is observed through a study of the conceptualisation and operationalisation of the materiality concept by accounting and non-accounting assurors and their assurance statements. We gathered qualitative data from interviews with both accounting and non-accounting assurors. We analysed the interplay between old and new logics that are shaping materiality as a reporting concept in SER. SER is a rich field in which to study the dynamics of change because it is a voluntary, unregulated, qualitative reporting arena. It has a broad, stakeholder audience, where accounting and non-accounting organisations are in competition. There are three key findings. First, the introduction of a new, stakeholder logic has significantly changed the meaning and role of materiality. Second, a more versatile, performative, social understanding of materiality was portrayed by assurors, with a forward-looking rather than a historic focus. Third, competing logics have encouraged different beliefs about materiality, and practices, to develop. This influenced the way assurors theorised the concept and interpreted outcomes. A patchwork of localised understandings of materiality is developing. Policy implications both in SERA and also in financial audit are explored.

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Assessments concerning the effects of climate change, water resource availability and water deprivation in West Africa have not frequently considered the positive contribution to be derived from collecting and reusing water for domestic purposes. Where the originating water is taken from a clean water source and has been used the first time for washing or bathing, this water is commonly called “greywater”. Greywater is a prolific resource that is generated wherever people live. Treated greywater can be used for domestic cleaning, for flushing toilets where appropriate, for washing cars, sometimes for watering kitchen gardens, and for clothes washing prior to rinsing. Therefore, a large theoretical potential exists to increase total water resource availability if greywater were to be widely reused. Locally treated greywater reduces the distribution network requirement, lower construction effort and cost and, wherever possible, minimising the associated carbon footprint. Such locally treated greywater offers significant practical opportunities for increasing the total available water resources at a local level. The reuse of treated greywater is one important action that will help to mitigate the reducing availability of clean water supplies in some areas, and the expected mitigation required in future aligns well with WHO/UNICEF (2012) aspirations. The evaluation of potential opportunities for prioritising greywater systems to support water reuse takes into account the availability of water resources, water use indicators and published estimates in order to understand typical patterns of water demand. The approach supports knowledge acquisition regarding local conditions for enabling capacity building for greywater reuse, the understanding of systems that are most likely to encourage greywater reuse, and practices and future actions to stimulate greywater infrastructure planning, design and implementation. Although reuse might be considered to increase the uncertainty of achieving a specified quality of the water supply, robust methods and technologies are available for local treatment. Resource strategies for greywater reuse have the potential to consistently improve water efficiency and availability in water impoverished and water stressed regions of Ghana and West Africa. Untreated greywater is referred to as “greywater”; treated greywater is referred to as “treated greywater” in this paper.

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Carbon has been described as a ‘surreal commodity’. Whilst carbon trading, storage, sequestration and emissions have become a part of the contemporary climate lexicon, how carbon is understood, valued and interpreted by actors responsible for implementing carbon sequestration projects is still unclear. In this review paper, we are concerned with how carbon has come to take on a range of meanings, and in particular, we appraise what is known about the situated meanings that people involved in delivering, and participating in, carbon sequestration projects in the global South assign to this complex element. Whilst there has been some reflection on the new meanings conferred on carbon via the neoliberal processes of marketisation, and how these processes interact with historical and contemporary narratives of environmental change, less is known about how these meanings are (re)produced and (re)interpreted locally. We review how carbon has been defined both as a chemical element and as a tradable, marketable commodity, and discuss the implications these global meanings might have for situated understandings, particularly linked to climate change narratives, amongst communities in the global South. We consider how the concept of carbon capabilities, alongside theoretical notions of networks, assemblages and local knowledges of the environment and nature, might be useful in beginning to understand how communities engage with abstract notions of carbon. We discuss the implications of specific values attributed to carbon, and therefore to different ecologies, for wider conceptualisations of how nature is valued, and climate is understood, and particularly how this may impact on community interactions with carbon sequestration projects. Knowing more about how people understand, value and know carbon allows policies to be better informed and practices more effectively targeted at engaging local populations meaningfully in carbon-related projects.

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In view of ongoing debates about the future of TBLT in EFL contexts (Thomas & Reinders, 2015; Zheng & Borg, 2014), we present a detailed case study of teacher beliefs and practices regarding TBLT conducted in a secondary school in mainland China with a long history of communicative and task-based teaching approaches. We used a mixed-methods approach to gather a broad range of triangulated data, combining individual interviews, material analysis and observations coded using a novel task-focused version of the COLT scheme (Littlewood, 2011; Spada & Fröhlich, 1995). Quantitative and qualitative findings revealed positive beliefs about TBLT principles in general, reflecting strong institutional support for communicative teaching. However, there was marked variability between beliefs and practices in using tasks, especially with beginner-level learners. Most teachers demonstrated an intrinsic lack of confidence in using tasks as more than a communicative ‘add-on’ to standard form-focused teaching. We argue this demonstrates a need for building teacher autonomy (Aoki, 2002; Benson, 2007), in implementing TBLT, even in supportive settings, to support successful authentic contextualising TBLT principles in different EFL contexts.

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Discourse and Creativity examines the way different approaches to discourse analysis conceptualize the notion of creativity and address it analytically. It includes examples of studies of creativity from a variety of traditions and examines the following key areas, how people interpret and use discourse, the processes and practices of discourse production, discourse in modes other than written and spoken language, and the relationship between discourse and the technologies used to produce it.

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This paper discusses how global financial institutions are using big data analytics within their compliance operations. A lot of previous research has focused on the strategic implications of big data, but not much research has considered how such tools are entwined with regulatory breaches and investigations in financial services. Our work covers two in-depth qualitative case studies, each addressing a distinct type of analytics. The first case focuses on analytics which manage everyday compliance breaches and so are expected by managers. The second case focuses on analytics which facilitate investigation and litigation where serious unexpected breaches may have occurred. In doing so, the study focuses on the micro/data to understand how these tools are influencing operational risks and practices. The paper draws from two bodies of literature, the social studies of information systems and finance to guide our analysis and practitioner recommendations. The cases illustrate how technologies are implicated in multijurisdictional challenges and regulatory conflicts at each end of the operational risk spectrum. We find that compliance analytics are both shaping and reporting regulatory matters yet often firms may have difficulties in recruiting individuals with relevant but diverse skill sets. The cases also underscore the increasing need for financial organizations to adopt robust information governance policies and processes to ease future remediation efforts.

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Background: Becoming a parent of a preterm baby requiring neonatal care constitutes an extraordinary life situation in which parenting begins and evolves in a medical and unfamiliar setting. Although there is increasing emphasis within maternity and neonatal care on the influence of place and space upon the experiences of staff and service users, there is a lack of research on how space and place influence relationships and care in the neonatal environment. The aim of this study was to explore, in-depth, the impact of place and space on parents’ experiences and practices related to feeding their preterm babies in Neonatal Intensive Care Units (NICUs) in Sweden and England. Methods: An ethnographic approach was utilised in two NICUs in Sweden and two comparable units in England, UK. Over an eleven month period, a total of 52 mothers, 19 fathers and 102 staff were observed and interviewed. A grounded theory approach was utilised throughout data collection and analysis. Results: The core category of ‘the room as a conveyance for an attuned feeding’ was underpinned by four categories: the level of ‘ownership’ of space and place; the feeling of ‘at-homeness’; the experience of ‘the door or a shield’ against people entering, for privacy, for enabling a focus within, and for regulating socialising and the; ‘window of opportunity’. Findings showed that the construction and design of space and place was strongly influential on the developing parent-infant relationship and for experiencing a sense of connectedness and a shared awareness with the baby during feeding, an attuned feeding. Conclusions: If our proposed model is valid, it is vital that these findings are considered when developing or reconfiguring NICUs so that account is taken of the influences of spatiality upon parent’s experiences. Even without redesign there are measures that may be taken to make a positive difference for parents and their preterm babies.

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BACKGROUND: Pregnancies among young women force girls to compromise education, resulting in low educational attainment with subsequent poverty and vulnerability. A pronounced focus is needed on contraceptive use, pregnancy, and unsafe abortion among young women. OBJECTIVE: This study aims to explore healthcare providers' (HCPs) perceptions and practices regarding contraceptive counselling to young people. DESIGN: We conducted 27 in-depth interviews with doctors and midwives working in seven health facilities in central Uganda. Interviews were open-ended and allowed the participant to speak freely on certain topics. We used a topic guide to cover areas topics of interest focusing on post-abortion care (PAC) but also covering contraceptive counselling. Transcripts were transcribed verbatim and data were analysed using thematic analysis. RESULTS: The main theme, HCPs' ambivalence to providing contraceptive counselling to sexually active young people is based on two sub-themes describing the challenges of contraceptive counselling: A) HCPs echo the societal norms regarding sexual practice among young people, while at the same time our findings B) highlights the opportunities resulting from providers pragmatic approach to contraceptive counselling to young women. Providers expressed a self-identified lack of skill, limited resources, and inadequate support from the health system to successfully provide appropriate services to young people. They felt frustrated with the consultations, especially when meeting young women seeking PAC. CONCLUSIONS: Despite existing policies for young people's sexual and reproductive health in Uganda, HCPs are not sufficiently equipped to provide adequate contraceptive counselling to young people. Instead, HCPs are left in between the negative influence of social norms and their pragmatic approach to address the needs of young people, especially those seeking PAC. We argue that a clear policy supported by a clear strategy with practical guidelines should be implemented alongside in-service training including value clarification and attitude transformation to equip providers to be able to better cater to young people seeking sexual and reproductive health advice.

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Nas últimas décadas o setor de logística passou por grandes transformações pelo mundo. Assim, a eficiência do sistema logístico é importante para o crescimento econômico, a diversificação, redução dos custos operacionais e da pobreza. Segundo o Banco Mundial, o Brasil tornou-se uma das maiores economias do mundo, mas os custos logísticos elevados colocam em risco esse crescimento. Estes custos são em grande parte o resultado de diferenças em infraestrutura de cada região, juntamente com os encargos do setor rodoviário, que corresponde por 60% do total do transporte de carga do país. Entretanto, a logística brasileira está às portas de uma nova revolução, em práticas de negócios e eficiência, e também na qualidade e disponibilidade da infraestrutura de transportes e comunicações, e novos projetos e práticas para superar a situação. O objetivo deste estudo não é analisar o presente e as atuais tendências de logística do Brasil e do setor de transporte, mas sim modelar possíveis cenários futuros para os próximos anos. Em outras palavras, este trabalho mostra diferentes possibilidades de como o setor de logística e transporte poderá ser no futuro. Para isso, este trabalho irá utilizar a metodologia de cenários prospectivos e entrevistas com especialistas relacionados da área.

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Este trabalho tem por finalidade analisar as características teóricas e metodológicas das monografias defendidas no curso de turismo da Universidade Federal do Maranhão – UFMA, que tratam de assuntos voltados para a temática em Gestão de Negócios turísticos no período de 2001/2005. Trabalham-se as principais definições e conceitos relacionados à pesquisa, mostrando ser a pesquisa um ato não isolado, processual e sistematizado. Apresenta a importância e as funções da pesquisa afirmando que a mesma vem conquistando um certo espaço na vida acadêmica por melhorar as práticas educativas bem como contribuindo para melhoria de vida dos cidadãos, quando unida à tecnologia, além de apresentar a importância dos métodos de investigação nos vários níveis e fases. Aborda sobre a pesquisa nas diversas concepções na universidade de forma contextualizada. Aborda sobre a função social da pesquisa estimulando a divulgação científica, vinculando esta responsabilidade como débito social do pesquisador para com a comunidade científica. A pesquisa configura-se como um método descritivo - exploratório analisado segundo três matrizes: paradigmática, tipológica e o mapa conceitual que serviram como critério orientador, onde as monografias foram metodicamente analisadas em sua estrutura no nível teórico, apresentando as principais temáticas trabalhadas, as críticas e as propostas, bem como os autores mais citados e os tipos de documento mais pesquisados. No nível técnico são analisados a característica das pesquisas, as técnicas, instrumentos e procedimentos utilizados na coleta e analise dos dados. No nível epistemológico foram observados os critérios de validação, as concepções de causalidade e de ciência, e os pressupostos lógico – gnosiológicos. Os dados obtidos, analisados a luz do referencial teórico apontam para necessidade de um maior rigor científico e espírito crítico por parte dos pesquisadores.

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Corporate governance has been in the spotlight for the past two decades, being subject of numerous researches all over the world. Governance is pictured as a broad and diverse theme, evolving through different routes to form distinct systems. This scenario together with 2 types of agency problems (investor vs. management and minorities vs. controlling shareholders) produce different definitions for governance. Usually, studies investigate whether corporate governance structures influence firm performance, and company valuation. This approach implies investors can identify those impacts and later take them into consideration when making investment decisions. However, behavioral finance theory shows that not always investors take rational decisions, and therefore the modus operandi of those professionals needs to be understood. So, this research aimed to investigate to what extent Brazilian corporate governance standards and practices influence the investment decision-making process of equity markets' professionals from the sell-side and buy-side. This exploratory study was carried out through qualitative and quantitative approaches. In the qualitative phase, 8 practitioners were interviewed and 3 dimensions emerged: understanding, pertinence and practice. Based on the interviews’ findings, a questionnaire was formulated and distributed to buy-siders and sell-siders that cover Brazilian stocks. 117 respondents from all over the world contributed to the study. The data obtained were analyzed through structural equation modeling and descriptive statistics. The 3 dimensions became 5 constructs: definition (institutionalized governance, informal governance), pertinence (relevance), practice (valuation process, structured governance assessment) The results of this thesis suggest there is no definitive answer, as the extent to which governance will influence an investment decision process will depend on a number of circumstances which compose the context. The only certainty is the need to present a “corporate governance behavior”, rather than simply establishing rules and regulations at firm and country level.

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From the investigation, analysis, discussion and pondering about the activities developed by the lndians from the Porteira hamlet, members of the Xerente community, in the Tocantins state, we developed an investigative and descriptive study about the reality of this people with the aim of helping in the conceptual formation and in the reorientation of the pedagogical practice of the local teachers. In this sense, the undertaken research involved the teachers, the main representatives and experts in that cultural tradition, in order to investigate how the everyday activities (agriculture, food handling, assets distribution among the community members, etc.) and the cultural tradition (log race, body painting, clan division, Xerente numeration, Indian myths and histories, etc.), may enable the contextualization of the mathematics teaching in the lndian School Srêmtôwê of this hamlet, under a more transversal and globalizing perspective of the local and school knowledge. We based this research in the sociocultural conceptions of knowledge generation proposed by D Ambrosio (1990; 2002); Vergani (2007); Oliveras (1996); Gerdes (1991; 2002); Bishop (1999) e Sebastiani Ferreira (1997; 2004). ln the process of this study we propose some viable ways so that the Indian teachers may reorganize their classroom knowledge and actions, based in the strengthening of their history and culture. The observation of some social practices and knowledge as well as of the Xerente traditions helped us to point some possibilities of projection of a didacticalpedagogical dimension of these activities and practices, in the development of the school mathematical knowledge in this community

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This research focuses on inclusive in childhood education. Its purpose was to investigate and analyze the conceptions and expectations of teachers of childhood education, childhood education center form Natal/RN, on the inclusion students with disabilities, school and pedagogical practices developed and implications for students learning. Theoric base of the cultural historic perspective, the search took by qualitative analysis of numbers form the case study method. It was used methodological procedures: documentary analysis, participant observation, field journal and semi structures interview.Three teachers participated in the survey of that school had student with disabilities in their classrooms. These teachers were called: Rapunzel, Snow white e Pretty. The teacher s nouns involved the refered kind of education. The data obtained from the observation indicated the regular school of childhood education provides educational practices that promote the participation and participation and development of students with disabilities, live situation that may create barriers to learning and to the development of these children. The analysing data of interview from Bardin content analysis (1994) was based in Cunha s studies (2001) Brun (2006, 2008), Mantoam (2006, 2008), Palacios, Paniagua (2007), among others. The dada showed that correlation and divergence of perceptions and expectations about the issues surrounding inclusion in childhood education. The results shaved that teaching strategies, affective ties, sensitivity and own routine of childhood education are factors that can promote inclusive proposal, but also needs a greater fulfillment individual differences of each child in order to their potentiality. The study also shaved that the negative of pedagogic support to teacher, the ignorance of them as guidelines and strategies that include the student s diversity, the importance having positive conceptions about the learning and development of student with severe learning disabilities and the need for a pedagogic training and of a collective work at school which everybody collaborates : parents, direction, coordination getting inclusive school. Believe that this study pointed relevant issues to be focus new research, since the theme is still lacking in study, therefore emphasize, the importance of conducting research that continuous this job

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This paper intents to investigate the repercussions of the Pró-Letramento - Alphabetization and Language Course Program in the practices and conceptions of alphabetization of learning teachers, according to their own perspectives. The program, part of the National Formation Network of the Education Ministry, in partnership with public universities since 2006, is destined to aid the formation of teachers acting in the first three years of public basic education, with the goal of qualifying them to work with alphabetization and improve quality of learning processes and results. This investigation adopted the qualitative research paradigm as well as the Case Study methodology, being our empirical field a Belém do Brejo do Cruz/PB public school. The subjects are five Program graduation female teachers, including the tutor-trainer and four graduated teachers that already teach in the first three years of basic education. The data, gathered with documental analysis, individual and collective semi-structured interview, and non-participant observation, were analyzed according with Speech Analysis principals. Based on those principals, we intersected teachers enunciations, observation sessions registries and the Program s propositions and built interpretations based on theorization taken as fundaments of the investigation, among which we highlight: studies on a criticalreflexive perspective of a teacher s formation; continued formation as a permanent development process; the principals of historical-cultural approach on alphabetization processes and development with the centrality of language; alphabetization in a interactionist approach. The analysis focused on the Program s repercussions: 1) in the teachers conceptions about: 1.1) learning; 1.2) Alphabetization and literacy; and in the practices and conceptions related to: 1.3) alphabetization in a literacy perspective and 1.4) appropriation of the writing system. The corpus analysis evidenced relations of continuity and discontinuity, approach and distancing between the teachers conceptions and the Program s propositions, as well as conceptions/significance of their speeches and related or observed practices. Observing teachers elaborations evidences the repercussion of the Program s formation, whilst also showing gaps and mismatches in their appropriation process in concepts/assumptions as well as teaching propositions. These mismatches involve interaction relationships between teachers and students, with their possibilities and limitations surrounding the Program s knowledge objects complexity, also linking to the social, economical, political, and cultural conditions that involve both the implementation of the Program in each context and the conditions in which alphabetization in public schools are developed, demanding permanent and accompanied formation processes, investments to improve work conditions and valuing teaching

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This dissertation aims to analyze the specialized educational services(AEE, Portuguese) implemented in four municipal schools of Mossoró/RN, with attention to the process of collaboration between regular classroom teachers and multifunctional resource classroom teachers. We use as theoretical reference the works of Vygotsky and others authors that write about education and collaboration. To accomplish the research we chose a qualitative approach, using as a methodological resources: study of cases, bibliographical, documental and field research. For the field research we make observations in regular and multifunctional classrooms. We produce group intervieus with regular and multifunctional teachers. From the analysis performed we identify that the concepts and the practices of teachers in regular classrooms changes, with integrationist predominance. The AEE s teachers had more inclusive conceptions and greater investment in continuing education than the regular classroom teachers. The practices of regular classroom teachers are more traditional, what makes the learning process more difficult for the students, even more for the students with disabilities and pervasive developmental disorders. Teachers of AEE was more interactive and creative, however, the attention to the students was more individual. In three of the four schools surveyed stand out the efforts of the teachers of specialist classroom to collaborate with regular school teachers, by notes, e-mails, phone calls and resource sharing. In one of the four was noted a good collaborative interactive between the AEE teachers and the regular school teachers. The school with the worst improvement was that in which the actions of the teachers of the AEE were limited to actions in multifunctional resource classroom. The resistance to these professionals was identified in the statements of the regular classroom teachers. Another issue raised was the lack of time for teachers to conduct AEE actions that contribute to the process of school students, because their working hours is restricted to the opposite turn in school. Transport difficulties for the students to attend the resource classroom multifunctional and the lack of dialogue with the health sector was challenges for the four schools. The families were with a practically constant interest to interact with the AEE teachers in the four schools. Thus, we believe that the presence of AEE school can make contributions to the educational process, however, it is necessary more attention to the collaborative process between teachers and the school community